The importance of carbon dioxide capture, utilization, and storage (CCUS) technology to realize ESG, which is the spirit of the times, cannot be overemphasized. These days, due to the twin crises of climate crisis and biodiversity crisis, there are limits to overcoming them with existing fossil fuel energy. In order to make up for the limitations and realize carbon neutrality by 2050, it is important to utilize new and renewable energy and nuclear energy. However, renewable energy has problems such as intermittency, storage of produced energy, and power system, while safety is a priority for nuclear energy. Due to these problems, CCUS technology is attracting attention as an emergency relief pitcher to achieve carbon neutrality by 2050, and in Korea, the Carbon Dioxide Capture, Transportation, Storage and Utilization Act (abbreviated as: Carbon Dioxide Storage and Utilization Act) was enacted on February 6, 2024. No. 20203 was enacted to establish the foundation for the development of CCUS technology. In this paper, after examining the international trends related to CCUS to implement ESG in the spirit of the times, I will introduce Korea's CCUS law and then suggest the CCUS policy direction that Korea should pursue.